Texas 2025 - 89th Regular

Texas House Bill HB5527 Compare Versions

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1	1	89R11979 PRL-D
2	2	By: Buckley H.B. No. 5527
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the selection, terms, and removal of members of the
10	10	board of directors and appraisal review board of certain appraisal
11	11	districts.
12	12	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13	SECTION 1. The heading to Section 6.03, Tax Code, is amended
14	14	to read as follows:
15	15	Sec. 6.03. BOARD OF DIRECTORS [IN LESS POPULOUS COUNTIES].
16	16	SECTION 2. The heading to Section 6.033, Tax Code, is
17	17	amended to read as follows:
18	18	Sec. 6.033. RECALL OF [APPOINTED] DIRECTOR.
19	19	SECTION 3. Section 6.033(a), Tax Code, is amended to read as
20	20	follows:
21	21	(a) The governing body of a taxing unit may call for the
22	22	recall of a [an appointed] member of the board of directors of an
23	23	appraisal district appointed under Section 6.03 for whom the taxing
24	24	unit cast any of its votes in the appointment of the board. The call
25	25	must be in the form of a resolution, be filed with the chief
26	26	appraiser of the appraisal district, and state that the taxing unit
27	27	is calling for the recall of the member. If a resolution calling
28	28	for the recall of a board member is filed under this subsection, the
29	29	chief appraiser, not later than the 10th day after the date of
30	30	filing, shall deliver a written notice of the filing of the
31	31	resolution and the date of its filing to the presiding officer of
32	32	the governing body of each taxing unit entitled to vote in the
33	33	appointment of board members.
34	34	SECTION 4. Section 6.036(a), Tax Code, is amended to read as
35	35	follows:
36	36	(a) An individual is not eligible to be [a candidate for, to
37	37	be] appointed to [,] or to serve on the board of directors of an
38	38	appraisal district if the individual or a business entity in which
39	39	the individual has a substantial interest is a party to a contract
40	40	with:
41	41	(1) the appraisal district; or
42	42	(2) a taxing unit that participates in the appraisal
43	43	district, if the contract relates to the performance of an activity
44	44	governed by this title.
45	45	SECTION 5. Section 6.052(f), Tax Code, is amended to read as
46	46	follows:
47	47	(f) The taxpayer liaison officer is responsible for
48	48	providing clerical assistance to the local administrative district
49	49	judge [applicable appointing authority prescribed by Section
50	50	6.41(d)] in the selection of appraisal review board members and for
51	51	publicizing the availability of positions on the appraisal review
52	52	board. The officer shall deliver to the local administrative
53	53	district judge [applicable appointing authority] any applications
54	54	to serve on the board that are submitted to the officer and shall
55	55	perform other duties as requested by the local administrative
56	56	district judge [applicable appointing authority]. The officer may
57	57	not influence the process for selecting appraisal review board
58	58	members.
59	59	SECTION 6. Sections 6.41(d), (d-1), (d-2), (d-3), (d-5),
60	60	(d-9), (d-10), (e), (f), (g), (i), and (j), Tax Code, are amended to
61	61	read as follows:
62	62	(d) Members of the board are appointed by the [applicable
63	63	appointing authority. For an appraisal district to which Section
64	64	6.03 applies, the appointing authority is the] local administrative
65	65	district judge under Subchapter D, Chapter 74, Government Code, in
66	66	the county in which the appraisal district is established. [For an
67	67	appraisal district to which Section 6.0301 applies, the appointing
68	68	authority is the board of directors of the district.] A vacancy on
69	69	the board is filled in the same manner for the unexpired portion of
70	70	the term.
71	71	(d-1) All applications submitted to the appraisal district
72	72	or to the appraisal review board from persons seeking appointment
73	73	as a member of the appraisal review board shall be delivered to the
74	74	local administrative district judge [applicable appointing
75	75	authority]. The appraisal district may provide the local
76	76	administrative district judge [appointing authority] with
77	77	information regarding whether an applicant for appointment to or a
78	78	member of the board owes any delinquent ad valorem taxes to a taxing
79	79	unit participating in the appraisal district.
80	80	(d-2) A local administrative district judge [acting as an
81	81	appointing authority] may make appointments to the board directly
82	82	or may, by written order, appoint from three to five persons to
83	83	perform the duties of appraisal review board commissioner. If the
84	84	local administrative district judge chooses to appoint appraisal
85	85	review board commissioners, each commissioner shall possess the
86	86	same qualifications as those required of an appraisal review board
87	87	member.
88	88	(d-3) The local administrative district judge [applicable
89	89	appointing authority] shall cause the proper officer to notify
90	90	appointees to the board of their appointment, and when and where
91	91	they are to appear.
92	92	(d-5) The appraisal district of the county shall provide to
93	93	the local administrative district judge [applicable appointing
94	94	authority], or to the appraisal review board commissioners, as the
95	95	case may be, the number of appraisal review board positions that
96	96	require appointment and shall provide whatever reasonable
97	97	assistance is requested by the local administrative district judge
98	98	[applicable appointing authority] or the commissioners.
99	99	(d-9) In selecting individuals who are to serve as members
100	100	of the appraisal review board for an appraisal district described
101	101	by Subsection (b-2), the local administrative district judge [board
102	102	of directors of the district] shall select an adequate number of
103	103	qualified individuals to permit the chairman of the appraisal
104	104	review board to fill the positions on each special panel
105	105	established under Section 6.425.
106	106	(d-10) Upon selection of the individuals who are to serve as
107	107	members of the appraisal review board, the local administrative
108	108	district judge [applicable appointing authority] shall enter an
109	109	appropriate order designating such members and setting each
110	110	member's respective term of office, as provided elsewhere in this
111	111	section.
112	112	(e) Members of the board hold office for terms of two years
113	113	beginning January 1. The appraisal district board of directors by
114	114	resolution shall provide for staggered terms, so that the terms of
115	115	as close to one-half of the members as possible expire each year.
116	116	In making the initial or subsequent appointments, the [applicable
117	117	appointing authority, or the] local administrative district judge
118	118	or the judge's designee [if the appointing authority is the judge,]
119	119	shall designate those members who serve terms of one year as needed
120	120	to comply with this subsection.
121	121	(f) A member of the appraisal review board may be removed
122	122	from the board by the [applicable appointing authority, or the]
123	123	local administrative district judge or the judge's designee [if the
124	124	appointing authority is the judge]. Not later than the 90th day
125	125	after the date the board of directors, local administrative
126	126	district judge, or judge's designee that appointed a member of the
127	127	appraisal review board learns of a potential ground for removal of
128	128	the member, the board of directors, local administrative district
129	129	judge, or judge's designee, as applicable, shall remove the member
130	130	or find by official action that the member's removal is not
131	131	warranted. Grounds for removal are:
132	132	(1) a violation of Section 6.412, 6.413, 41.66(f), or
133	133	41.69;
134	134	(2) good cause relating to the attendance of members
135	135	at called meetings of the board as established by written policy
136	136	adopted by a majority of the appraisal district board of directors;
137	137	or
138	138	(3) evidence of repeated bias or misconduct.
139	139	(g) Subsection (a) does not preclude the boards of directors
140	140	of two or more adjoining appraisal districts from providing for the
141	141	operation of a consolidated appraisal review board by interlocal
142	142	contract. Members of a consolidated appraisal review board are
143	143	appointed jointly by the local administrative district judges
144	144	[applicable appointing authorities] in the counties in which the
145	145	appraisal districts that are parties to the contract are
146	146	established.
147	147	(i) A chief appraiser or another employee or agent of the
148	148	appraisal district, a member of the appraisal review board for the
149	149	appraisal district, a member of the board of directors of the
150	150	appraisal district [if the board is established for a district to
151	151	which Section 6.03 applies], a property tax consultant, or an agent
152	152	of a property owner commits an offense if the person communicates
153	153	with the local administrative district judge [applicable
154	154	appointing authority] regarding the appointment of appraisal
155	155	review board members. This subsection does not apply to:
156	156	(1) a communication between a member of the appraisal
157	157	review board and the local administrative district judge
158	158	[applicable appointing authority] regarding the member's
159	159	reappointment to the board;
160	160	(2) a communication between the taxpayer liaison
161	161	officer for the appraisal district and the local administrative
162	162	district judge [applicable appointing authority] in the course of
163	163	the performance of the officer's clerical duties so long as the
164	164	officer does not offer an opinion or comment regarding the
165	165	appointment of appraisal review board members;
166	166	(3) a communication between a chief appraiser or
167	167	another employee or agent of the appraisal district, a member of the
168	168	appraisal review board for the appraisal district, or a member of
169	169	the board of directors of the appraisal district [if the board is
170	170	established for a district to which Section 6.03 applies] and the
171	171	local administrative district judge [applicable appointing
172	172	authority] regarding information relating to or described by
173	173	Subsection (d-1), (d-5), or (f) of this section or Section
174	174	411.1296, Government Code;
175	175	(4) a communication between a property tax consultant
176	176	or a property owner or an agent of the property owner and the
177	177	taxpayer liaison officer for the appraisal district regarding
178	178	information relating to or described by Subsection (f). The
179	179	taxpayer liaison officer for the appraisal district shall report
180	180	the contents of the communication relating to or described by
181	181	Subsection (f) to the local administrative district judge
182	182	[applicable appointing authority]; or
183	183	(5) a communication between a property tax consultant
184	184	or a property owner or an agent of the property owner and the local
185	185	administrative district judge [applicable appointing authority]
186	186	regarding information relating to or described by Subsection (f).
187	187	(j) A chief appraiser or another employee or agent of an
188	188	appraisal district commits an offense if the person communicates
189	189	with a member of the appraisal review board for the appraisal
190	190	district, a member of the board of directors of the appraisal
191	191	district, or the local administrative district judge [, if the
192	192	judge is the appointing authority for the district,] regarding a
193	193	ranking, scoring, or reporting of the percentage by which the
194	194	appraisal review board or a panel of the board reduces the appraised
195	195	value of property.
196	196	SECTION 7. Section 6.42(a), Tax Code, is amended to read as
197	197	follows:
198	198	(a) A majority of the appraisal review board constitutes a
199	199	quorum. The local administrative district judge under Subchapter
200	200	D, Chapter 74, Government Code, [applicable appointing authority
201	201	prescribed by Section 6.41(d)] in the county in which the appraisal
202	202	district is established shall select a chairman and a secretary
203	203	from among the members of the appraisal review board. The judge
204	204	[applicable appointing authority] is encouraged to select as
205	205	chairman a member of the appraisal review board, if any, who has a
206	206	background in law and property appraisal.
207	207	SECTION 8. Section 6.425(e), Tax Code, is amended to read as
208	208	follows:
209	209	(e) Notwithstanding Subsection (d), the chairman of the
210	210	appraisal review board may appoint to a special panel described by
211	211	this section a member of the appraisal review board who does not
212	212	meet the qualifications prescribed by that subsection if:
213	213	(1) the number of persons appointed to the board by the
214	214	local administrative district judge who meet those qualifications
215	215	is not sufficient to fill the positions on each special panel; and
216	216	(2) the board member being appointed to the panel
217	217	holds a bachelor's degree in any field.
218	218	SECTION 9. The following provisions of the Tax Code are
219	219	repealed:
220	220	(1) Section 6.03(a);
221	221	(2) Sections 6.0301 and 6.032; and
222	222	(3) Section 6.41(d-2-1).
223	223	SECTION 10. Section 5.13, Chapter 1 (S.B. 2), Acts of the
224	224	88th Legislature, 2nd Called Session, 2023, is repealed.
225	225	SECTION 11. The term of an elected or appointed member of an
226	226	appraisal district board of directors serving on December 31, 2025,
227	227	expires January 1, 2026. Not later than December 31, 2025, the
228	228	taxing units participating in an appraisal district entitled to
229	229	appoint directors to the board shall appoint five directors, or the
230	230	number of directors established for the appraisal district under
231	231	Section 6.031, Tax Code, to serve terms that begin January 1, 2026.
232	232	SECTION 12. This Act takes effect September 1, 2025.